295 paragraphs found
This Guidance Statement has been formulated by the Auditing and Assurance Standards Board (AUASB) to provide guidance to assurance practitioners in applying the relevant AUASB Standards when conducting assurance and agreedupon procedures engagements on …
In Australia, the National Greenhouse and Energy Reporting Scheme (NGERS) provides the legislative and regulatory requirements for reporting GHG emissions, energy consumption and energy production. NGERS reporting underpins the Carbon Pricing Mechanism …
The schemes which are addressed in this Guidance Statement are: [1] NGERS – the National Greenhouse and Energy Reporting Act 2007 (NGER Act) creates a reporting framework for emitters, which exceed specified emissions or energy thresholds, [2] to report …
Each scheme either: Allows for the Regulator to initiate an assurance or agreed upon procedures engagement on reports lodged, applications submitted or compliance with related legislative requirements (such as record keeping), for compliance or monitoring …
The assurance and agreed upon procedures engagements covered under the schemes are: NGERS – the National Greenhouse and Energy Reporting (Audit) Determination 2009 (NGER Audit Determination) provides for reasonable assurance, limited assurance or …
The assurance and agreed upon procedures engagements to be conducted under these schemes are required by the relevant Regulations to be conducted in accordance with the NGER Audit Determination, in so far as the subject matter relates to emissions, energy …
In addition to the legislative and regulatory requirements imposed on assurance practitioners, relevant Auditing and Assurance Standards Board (AUASB) Standards are applicable to engagements under these schemes. This Guidance Statement has been developed …
Applications for a Financial Control or Corporate Group Liability Transfer Certificate (LTC) under the CE Act [13] require submission of auditor’s reports on the financial reports of the entity assuming the carbon liability. These audit engagements are …
Entities may seek advice with respect to emissions, energy or offsets, such as the appropriate application of measurement methodologies, application of operational control requirements, identification of facility boundaries, application of reporting or …